Majer Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 6.5 ounces $ 3.00 per ounce $ 19.50 Direct labor 0.7 hours $ 10.00 per hour $ 7.00 Variable overhead 0.7 hours $ 3.00 per hour $ 2.10 The company reported the following results concerning this product in February. Originally budgeted output 5,600 units Actual output 5,200 units Raw materials used in production 31,100 ounces Actual direct labor-hours 7,990 hours Purchases of raw materials 33,500 ounces Actual price of raw materials $ 122.90 per ounce Actual direct labor rate $ 132.40 per hour Actual variable overhead rate $ 5.10 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for February is: Garrison 16e Rechecks 2017-10-31 Multiple Choice $8,100 F $8,037 F $8,100 U $8,037 U